M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

income of the assessee in the return should have been accepted in the facts and circumstances of the case. 2. That in any view of the matter observations and findings of the two lower authorities for making and maintaining additions/ disallowances

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

income of the assessee in the return should have been accepted in the facts and circumstances of the case. 2. That in any view of the matter observations and findings of the two lower authorities for making and maintaining additions/ disallowances

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

income was found on search, no additions or disallowances should have been made and thus additions and disallowances as made

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

income was found on search, no additions or disallowances should have been made and thus additions and disallowances as made

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

income was found on search, no additions or disallowances should have been made and thus additions and disallowances as made

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

additions merely on the ground that income of the assessee has been estimated and books of accounts were not rejected and for reaching to the conclusion has relied upon various case laws disrespecting the fact that the income has not been disallowed

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

addition so sustained by the CIT(A) in the impugned appellate order deserves to be set-aside and the return income disclosed by the appellant is liable to be sustained. 4.0 In assessment year 2013-14 (ITA No.51/Alld/2023), the assessee in response to notice under section 148 of the Act, filed her return of income declaring a total income

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

In the result, appeal filed by the Revenue in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

income filed by assessee with Revenue, the said disallowance was revised to Rs. 52,082/-. In addition to the disallowance

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance of Rs. 3,98,526/- under the various heads of business expenditures maintained by the Commissioner of Income Tax (Appeals) is highly unjustified as the provision of Section 194C of the Income Tax Act is not applicable hence the addition